Tax calculator

Spouse Super Contribution Tax Offset

Calculate the tax offset you can claim for contributing to your low-income spouse's super. Get up to $540 back per year when your spouse earns under $40,000.

Up to $540 offset Spouse income test After-tax contributions
01 —INPUTS

Assessable income + reportable fringe benefits + reportable super contributions.

The after-tax amount you will contribute to your spouse's super fund.

02 —RESULTS

Enter your spouse's income and contribution amount to calculate the tax offset.
How the offset works

The offset rewards supporting a lower-earning partner's retirement savings. You contribute from your after-tax money; your spouse's super balance grows; you claim the offset in your own tax return.

→ Make the contribution — Transfer up to $3,000 from your after-tax money into your spouse's super fund during the financial year.
→ Check the income test — Confirm your spouse's assessable income + reportable fringe benefits + reportable super is under $40,000.
→ Claim in your tax return — The 18% offset (up to $540) reduces your tax payable when you lodge. It's non-refundable, so you need some tax to offset.
Eligibility checklist
→ Spouse's total income (assessable + RFB + RESC) is under $40,000
→ Spouse is under 75 at the time of the contribution
→ Both you and your spouse are Australian residents for tax purposes
→ Contribution is made to a complying super fund or RSA
→ Spouse has not exceeded their non-concessional contributions cap ($120,000)
→ You did not claim a tax deduction for the contribution
FAQ
What is the spouse super contribution tax offset?
It's a tax offset of up to $540 per year that you can claim when you make after-tax contributions to your spouse's super fund. The offset is 18% of your contribution, up to a maximum eligible contribution of $3,000.
Who is eligible for the spouse super tax offset?
You can claim the offset if your spouse's assessable income plus reportable fringe benefits plus reportable super contributions is less than $40,000. Both married and de facto couples are eligible. Your spouse must be under 75 years old.
How much can I get back from the spouse super tax offset?
The maximum tax offset is $540, which you receive when you contribute at least $3,000 and your spouse earns $37,000 or less. The offset reduces to zero as your spouse's income approaches $40,000.
How is the spouse's income calculated for eligibility?
The income test uses your spouse's total of: assessable income + reportable fringe benefits + reportable employer super contributions. This is broader than just their salary — it includes investment income, rental income, and other assessable amounts.
Can I contribute more than $3,000 to my spouse's super?
Yes, you can contribute more, but only the first $3,000 (or reduced amount if spouse earns over $37,000) counts towards the tax offset. Additional contributions still go into your spouse's super and count towards their non-concessional contributions cap.
Is the contribution concessional or non-concessional?
Spouse contributions you make count as non-concessional (after-tax) contributions for your spouse. They count towards your spouse's non-concessional contributions cap of $120,000 per year (2025-26). The tax offset is claimed in your tax return.
When do I claim the spouse super tax offset?
You claim it when you lodge your income tax return for the financial year in which you made the contribution. The offset reduces your tax payable — if you don't have enough tax liability, the unused offset is not refundable.
Does my own income affect eligibility for the offset?
No. Your income does not affect your eligibility for the spouse super contribution tax offset. The eligibility test is based solely on your spouse's income (assessable income + reportable fringe benefits + reportable super contributions).

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2025-26

This calculator uses 2025-26 ATO spouse super contribution tax offset rules. The offset is non-refundable — it can only reduce your tax to zero. It does not account for the non-concessional contributions cap or other super contribution limits.

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Last updated 16 May 2026 Tax year 2025-26

Data sources: ATO (ato.gov.au), Services Australia

This tool is general information only, not financial advice.

Reviewed by AusTax Tools Editorial Desk

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